Part 3:Can Your Church Talk Politics? — 2025 Rules Every 501(c)(3) Must Follow

Can Your Church Talk Politics? — 2025 Rules Every 501(c)(3) Must Follow

501(c)(3) churches can preach on values and public issues, but they cannot endorse or oppose candidates.
This 2025 guide shows ministers, admins, and media teams exactly how to stay compliant online and from the pulpit — including what the IRS treats as political intervention, where neutral education is allowed, and what penalties apply if you cross the line.

1️⃣ What “Political Neutrality” Means Under U.S. Tax Law

Section 501(c)(3) absolutely prohibits churches from participating in or intervening in any political campaign on behalf of (or in opposition to) a candidate for public office.
That means no endorsements, oppositions, fundraising, ratings, or candidate-specific messaging — directly or indirectly — in official church channels.

• Discussing moral or social issues is permitted, if you avoid candidate references or cues that favor/oppose a specific candidate.
• Neutral voter education and registration are allowed when conducted nonpartisan and open to all.

2️⃣ Sermons and Public Statements by Ministers

Ministers may preach on issues of faith and public concern. The line is crossed when an official church communication (sermon, bulletin, livestream)
urges support for or opposition to a candidate, or asks the congregation to take campaign action.

3️⃣ Church Newsletters and Email Announcements

Official publications — bulletins, newsletters, email blasts — speak for the church.
Any reference that praises, criticizes, or signals support/opposition for a candidate or party can constitute campaign intervention.

Before publishing, run a quick checklist: candidate names/logos? party slogans? calls to support/oppose? Biased links? If yes, remove or neutralize.

4️⃣ Church Websites and Social Media

Your website and social channels are official communications. Sharing campaign graphics, amplifying partisan posts, or linking only to one candidate’s site
can be treated as political activity. If you provide candidate links as part of a neutral voter guide, include all candidates with identical formatting.

5️⃣ Penalties and IRS Consequences

Churches that intervene in a campaign risk losing 501(c)(3) status and eligibility for deductible contributions.
The IRS may also assess excise taxes on political expenditures:

• Initial excise tax: 10% of political expenditures on the organization
• Manager tax: 2.5% on organization managers (joint/several), capped at $5,000 per expenditure
• If not corrected: additional tax of 100% on the organization and 50% on managers (up to $10,000) until corrected

“Correction” means recovering the expenditure where possible and adopting safeguards to prevent future violations.

💬 Frequently Asked Questions

Q1. Can a church discuss public policy or moral issues?
✅ Yes. Educational or faith-based issue discussions are allowed if they do not identify or favor a candidate and avoid coordinated timing with a campaign event.

Q2. May a candidate attend a worship service?
✅ Yes. No campaign speeches, fundraising, or special access. If candidates speak, provide equal opportunity, neutral moderator, and identical format/time.

Q3. Can we post voter-registration reminders on social media?
✅ Yes — if nonpartisan and open to all. Avoid party colors/slogans and any language that appears to favor a candidate.

Q4. Can we link to candidate websites?
✅ Only on a neutral resource page that lists all candidates with identical labels (e.g., “Official Campaign Site”). No commentary or ratings.

Reference Links

• IRS Publication 1828: Tax Guide for Churches & Religious Organizations
• IRS: 501(c)(3) Exemption Requirements
• IRS Tax Exempt Organization Search (TEOS)

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